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Circular No. 884 / 04/2009-CX

F. No. 209/03/2009-CX-6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi dated the March 26, 2009

Subject:- Export Warehousing- extension of facility to for inclusion of Thiruvallur district in the state of Tamilnadu -reg.

I am directed to refer to Board’s Circular No. 581/18/2001-CX dated 29th June, 2001 which inter alia, specifies conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise Rules, 2002 for warehousing of excisable goods for the purpose of export. In paragraph 2(2) of the said Circular, the Board has specified places where warehouses may be established. Representations have been received from the trade as well as field formations to include the district of Thiruvallur in the state of Tamilnadu in the list of places mentioned in the said Circular.

2. The matter has been examined. Board is of the view that extension of the facility of export warehousing to Thiruvallur district in the state of Tamilnadu would facilitate the trade and industry. Accordingly, it is decided to amend paragraph 2(2) of the said Circular dated 29.06.2001 to include Thiruvallur district in the state of Tamilnadu.

3. Further, it is noticed that Kanpur had originally been included in paragraph 2(2) of said Circular. However, it has been inadvertently omitted during subsequent amendment to the said circular vide circular No. 626/17/2002-CX dated 06.03.2002. Accordingly, all circulars issued to amend paragraph 2(2) of circular dated 29.06.2001 stand amended to include “ Kanpur” in the list of places.

4. In view of the above, the said paragraph shall now read as follows:

“(2) Places: The warehouses may be established and registered in Ahmedabad, Bangalore, Kolkata, Chennai, Delhi, Hyderabad, Jaipur, Kanpur, Ludhiana, Mumbai, the districts of Pune and Raigad in the state of Maharashtra, the district of East Midnapore in the state of West Bengal, the district of Kancheepuram in the state of Tamilnadu, the district of Indore in the state of Madhya Pradesh, the taluka Ankleshwar in the district of Bharuch in the state of Gujarat, Navi Mumbai in the district of Thane in the state of Maharashtra, Sholinghur in the district of Vellore in the state of Tamilnadu, Bidadi in the Bangalore Rural District, Karnataka and the district of Thiruvallur in the state of Tamilnadu. ”

5. Trade & industry as well as field formations may please be informed suitably.

6. Hindi version will follow.

Yours faithfully,

(RAHUL NANGARE)
Under Secretary to the Government of India

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